Ida Company produces a handcrafted musical instrument called a gamelan that is similar to a xylophone. The gamelans are sold for $$980.$ Selected data for the company's operations last year follow:

$\backslash$table$[[$Units in beginning inventory,$],[$Units produced,$0],[$Units sold,$240],[$Units in ending inventory,$225],[$Variable costs per unit:,$15],[$Direct materials,$$140$